Electronic invoicing - Part 3-2: Syntax binding for ISO/IEC 19845 (UBL 2.1) invoice and credit note

This CEN Technical Specification (TS) contains the mapping between the semantic data model of an electronic invoice (EN 16931-1) and the following syntax: UBL 2.1. For each element in the semantic model (including sub-elements or supplementary componentts sucha as Code List identifiers) it is defined which element in the syntax is to be used to contain its information contents. Any mismatches between semantics, format, cardinality or structure are indicated. Any rules to be followed when using the specific syntax are stated informally in this TS. Together with this TS a set of validation artefacts is published, including formalisation of the rules.

Elektronische Rechnungsstellung - Teil 3-2: Umsetzung in die Syntax ISO/IEC 19845 (UBL 2.1) Rechnung und Gutschriftsanzeige

Facturation électronique - Partie 3-2 : Correspondance syntaxique pour les factures et les avoirs utilisant l'ISO/IEC 19845 (UBL 2.1)

Elektronsko izdajanje računov - 3-2. del: Sintaksa povezav za račun in dobropis v skladu z ISO/IEC 19845 (LBM 2.1)

Ta tehnična specifikacija CEN (TS) vsebuje preslikavo med semantičnim podatkovnim modelom elektronskega računa (EN 16931-1) in naslednjo sintakso: UBL 2.1. Za vsak element semantičnega modela (vključno s podelementi ali dodatnimi komponentami, kot so oznake elementov kodnega seznama) je opredeljen element sintakse, ki vsebuje informacije določenega elementa semantičnega modela. Kakršnakoli neskladja med semantiko, formatom, kardinalnostjo ali strukturo so navedena. Vsa pravila, ki jih je treba upoštevati pri uporabi posamezne sintakse, so neformalno navedena v tej tehnični specifikaciji. Skupaj s to tehnično specifikacijo je objavljen sklop artefaktov za potrjevanje, vključno s formalizacijo pravil.

General Information

Status
Withdrawn
Publication Date
17-Dec-2017
Withdrawal Date
01-Jul-2020
Technical Committee
Current Stage
9900 - Withdrawal (Adopted Project)
Start Date
02-Jul-2020
Due Date
25-Jul-2020
Completion Date
02-Jul-2020

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Standards Content (Sample)

SLOVENSKI STANDARD
SIST-TS CEN/TS 16931-3-2:2018
01-januar-2018
Elektronsko izdajanje računov - 3-2. del: Sintaksa povezav za račun in dobropis v
skladu z ISO/IEC 19845 (LBM 2.1)
Electronic invoicing - Part 3-2: Syntax binding for ISO/IEC 19845 (UBL 2.1) invoice and
credit note
Elektronische Rechnungsstellung - Teil 3-2: Umsetzung in die Syntax ISO/IEC 19845
(UBL 2.1) Rechnung und Gutschriftsanzeige
Facturation électronique - Partie 3-2 : Correspondance syntaxique pour les factures et
les avoirs utilisant l'ISO/IEC 19845 (UBL 2.1)
Ta slovenski standard je istoveten z: CEN/TS 16931-3-2:2017
ICS:
03.100.20 Trgovina. Komercialna Trade. Commercial function.
dejavnost. Trženje Marketing
35.240.63 Uporabniške rešitve IT v IT applications in trade
trgovini
SIST-TS CEN/TS 16931-3-2:2018 en,fr,de
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.

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SIST-TS CEN/TS 16931-3-2:2018

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SIST-TS CEN/TS 16931-3-2:2018


CEN/TS 16931-3-2
TECHNICAL SPECIFICATION

SPÉCIFICATION TECHNIQUE

October 2017
TECHNISCHE SPEZIFIKATION
ICS 35.240.20; 35.240.63
English Version

Electronic invoicing - Part 3-2: Syntax binding for ISO/IEC
19845 (UBL 2.1) invoice and credit note
Facturation électronique - Partie 3-2 : Correspondance Elektronische Rechnungsstellung - Teil 3-2: Umsetzung
syntaxique pour les factures et les avoirs utilisant in die Syntax ISO/IEC 19845 (UBL 2.1) Rechnung und
l'ISO/IEC 19845 (UBL 2.1) Gutschriftsanzeige
This Technical Specification (CEN/TS) was approved by CEN on 30 July 2017 for provisional application.

The period of validity of this CEN/TS is limited initially to three years. After two years the members of CEN will be requested to
submit their comments, particularly on the question whether the CEN/TS can be converted into a European Standard.

CEN members are required to announce the existence of this CEN/TS in the same way as for an EN and to make the CEN/TS
available promptly at national level in an appropriate form. It is permissible to keep conflicting national standards in force (in
parallel to the CEN/TS) until the final decision about the possible conversion of the CEN/TS into an EN is reached.

CEN members are the national standards bodies of Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia,
Finland, Former Yugoslav Republic of Macedonia, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania,
Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland,
Turkey and United Kingdom.





EUROPEAN COMMITTEE FOR STANDARDIZATION
COMITÉ EUROPÉEN DE NORMALISATION

EUROPÄISCHES KOMITEE FÜR NORMUNG

CEN-CENELEC Management Centre: Avenue Marnix 17, B-1000 Brussels
© 2017 CEN All rights of exploitation in any form and by any means reserved Ref. No. CEN/TS 16931-3-2:2017 E
worldwide for CEN national Members.

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Contents Page
European foreword . 3
Introduction . 4
1 Scope . 5
2 Normative references . 5
3 Terms and definitions . 5
4 Syntax binding to UBL 2.1 . 6
4.1 Introduction . 6
4.2 Data types . 6
4.3 Mapping the Invoice model . 9
4.4 Mapping the Credit Note model . 76
4.5 Validation artefacts . 137
5 Mismatches . 137
5.1 Semantic level . 137
5.2 Structural level . 137
5.3 Cardinality level . 137
5.4 Syntactical level . 138
Annex A (informative) Examples . 139
A.1 Introduction . 139
A.2 Invoice with multiple line items . 139
A.3 IT equipment . 158
A.4 Subscription . 177
A.5 Domestic payment . 182
A.6 Maximum content . 189
A.7 Minimum content . 203
A.8 Taxes . 209
A.9 Electricity . 215
A.10 Licenses. 235
Bibliography . 240

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European foreword
This document (CEN/TS 16931-3-2:2017) has been prepared by Technical Committee CEN/TC 434
“Electronic invoicing”, the secretariat of which is held by NEN.
Attention is drawn to the possibility that some of the elements of this document may be the subject of
patent rights. CEN shall not be held responsible for identifying any or all such patent rights.
This document has been prepared under a mandate given to CEN by the European Commission and the
European Free Trade Association, and supports essential requirements of EU Directive 2014/55/EU.
This document is part of a set of documents, consisting of:
— EN 16931-1:2017 Electronic invoicing - Part 1: Semantic data model of the core elements of an
electronic invoice
— CEN/TS 16931-2:2017, Electronic invoicing - Part 2: List of syntaxes that comply with EN 16931-1
— CEN/TS 16931-3-1:2017, Electronic invoicing - Part 3 - 1: Methodology for syntax bindings of the
core elements of an electronic invoice
— CEN/TS 16931-3-2:2017, Electronic invoicing - Part 3 - 2: Syntax binding for ISO/IEC 19845
(UBL 2.1) invoice and credit note
— CEN/TS 16931-3-3:2017, Electronic invoicing - Part 3 - 3: Syntax binding for UN/CEFACT XML
Cross Industry Invoice D16B
— CEN/TS 16931-3-4:2017, Electronic invoicing - Part 3 - 4: Syntax binding for UN/EDIFACT
INVOIC D16B
— CEN/TR 16931-4:2017, Electronic invoicing - Part 4: Guidelines on interoperability of electronic
invoices at the transmission level
— CEN/TR 16931-5:2017, Electronic invoicing - Part 5: Guidelines on the use of sector or country
extensions in conjunction with EN 16931-1, including a methodology to be applied in the real
environment
— CEN/TR 16931-6:2017, Electronic invoicing - Part 6: Result of the test of the European standard
with respect to its practical application for an end user - Testing methodology
According to the CEN/CENELEC Internal Regulations, the national standards organisations of the
following countries are bound to announce this Technical Specification: Austria, Belgium, Bulgaria,
Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, Former Yugoslav Republic of Macedonia,
France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta,
Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, Switzerland,
Turkey and the United Kingdom.
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Introduction
The European Commission estimates that “The mass adoption of e-invoicing within the EU would lead
to significant economic benefits and it is estimated that moving from paper to e-invoices will generate
1
. Based on this recognition “The Commission
savings of around EUR 240 billion over a six-year period”
wants to see e-invoicing become the predominant method of invoicing by 2020 in Europe.”
As a means to achieve this goal, Directive 2014/55/EU [1] on electronic invoicing in public
procurement aims at facilitating the use of electronic invoices by economic operators when supplying
goods, works and services to the public administration (B2G), as well as the support for trading
between economic operators themselves (B2B). In particular, it sets out the legal framework for the
establishment and adoption of a European standard (EN) for the semantic data model of the core
elements of an electronic invoice (EN 16931-1).
In line with Directive 2014/55/EU [1], and after publication of the reference to EN 16931-1 in the
Oficial Journal of the European Union, all contracting public authorities and contracting entities in the
EU will be obliged to receive and process an e-invoice as long as:
— it is in conformance with the semantic content as described in EN 16931:1;
— it is represented in any of the syntaxes identified in CEN/TS 16931-2, in accordance with the
request referred to in paragraph 1 of article 3 of the Directive 2014/55/EU;
— it is in conformance with the appropriate mapping defined in the applicable subpart of
CEN/TS 16931-3.
The semantic data model of the core elements of an electronic invoice – the core invoice model – as
described in EN 16931-1 is based on the proposition that a limited, but sufficient set of information
elements can be defined that supports generally applicable invoice-related functionalities.
This CEN Technical Specification CEN/TS 16931-3-2 defines the binding of the core elements of the
invoice to ISO/IEC 19845 (UBL 2.1). Other subparts of this CEN Technical Specifications define the
binding method (CEN/TS 16931-3-1) and map the core invoice model to other syntaxes such as
UN/CEFACT XML (CEN/TS 16931-3-3) and ISO/IEC 9735 (UN/EDIFACT) (CEN/TS 16931-3-4).
By ensuring interoperability of electronic invoices, the European standard and its ancillary European
standardization deliverables will serve to remove market barriers and obstacles to trade deriving from
the existence of different national rules and standards – and thus contribute to the goals set by the
European Commission.

1
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2010:0712:FIN:en:PDF.
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1 Scope
This CEN Technical Specification (TS) specifies the mapping between the semantic model of an
electronic invoice, included in EN 16931-1 and the UBL 2.1 syntax (ISO/IEC 19845). For each element in
the semantic model (including sub-elements or supplementary components such as Identification
scheme identifiers) it is defined which element in the syntax is to be used to contain its information
contents. Any mismatches between semantics, format, cardinality or structure are indicated.
2 Normative references
The following documents, in whole or in part, are normatively referenced in this document and are
indispensable for its application. For dated references, only the edition cited applies. For undated
references, the latest edition of the referenced document (including any amendments) applies.
EN 16931-1, Electronic invoicing - Part 1: Semantic data model of the core elements of an electronic
invoice
ISO/IEC 19845, Information technology — Universal business language version 2.1 (UBL v2.1)
3 Terms and definitions
For the purposes of this document, the following terms and definitions apply.
3.1
electronic invoice
invoice that has been issued, transmitted and received in a structured electronic format which allows
for its automatic and electronic processing
[SOURCE Directive 2014/55/EU [i.1]]
3.2
semantic data model
structured set of logically interrelated information elements
3.3
information element
semantic concept that can be defined independent of any particular representation in a syntax
3.4
syntax
machine-readable language or dialect used to represent the information elements contained in an
electronic document (e.g. an electronic invoice)
3.5
business term
label assigned to a given information element which is used as a primary reference
3.6
core invoice model
semantic data model of the Core elements of an electronic invoice
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3.7
core elements of an electronic invoice
set of essential information elements that an electronic invoice may contain in order to enable cross-
border interoperability, including the necessary information to ensure legal compliance
3.8
identifier
character string used to establish the identity of, and distinguish uniquely, one instance of an object
within an identification scheme from all other objects within the same scheme
Note 1 to entry: An identifier may be a word, number, letter, symbol, or any combination of those.
3.9
identification scheme
collection of identifiers applicable for a given type of object governed under a common set of rules
4 Syntax binding to UBL 2.1
4.1 Introduction
The Universal Business Language (UBL) is developed by the OASIS open standards consortium. OASIS is
a non-profit, international consortium that drives the development, convergence and adoption of open
standards for the global information society.
UBL is designed to provide a universally understood and recognized syntax for legally binding business
documents and to operate within a standard business framework such as ISO 15000 (ebXML) to
provide a complete, standards-based infrastructure that can extend the benefits of existing EDI systems
to businesses of all sizes. UBL is freely available to everyone without legal encumbrance or licensing
fees.
UBL is widely used around the world for procurement (e.g. ordering and electronic invoicing), sourcing
(e.g. tendering and catalogues), replenishment (e.g. managed inventory) and transportation and
logistics (e.g. waybills, forwarding instructions, and intermodal freight management). UBL provides the
standards for the PEPPOL (Pan European eProcurement Online) network and public procurement
initiatives in Austria, Belgium, Czech Republic, Denmark, Finland, France, Germany, Greece, Iceland,
Ireland, Italy, Netherlands, Norway, Spain, Sweden, and UK (NHS).
Version 2.1 of UBL has been approved for release as an ISO and IEC International Standard, and given
the designation ‘ISO/IEC 19845:2015’.
UBL schemas are modular, reusable, and extensible in XML-aware ways. As the first standard
implementation of ebXML Core Components Technical Specification 2.01, the UBL Library is based on a
conceptual model of information components known as Business Information Entities (BIEs). These
components are assembled into specific document models such as invoice and order. These document
models are then transformed in accordance with UBL Naming and Design Rules into W3C XSD schema
syntax. This approach facilitates the creation of UBL-based document types beyond those specified in
this release.
4.2 Data types
As stated, UBL messages are constructed using reusable Business Information Entities. The (data)
typing mechanism in UBL also relies heavily on reuse of generic components, both within UBL, but also
on the Core Component Technical Specification. Typically this has the following structure:
— The message specification (the invoice XSD) imports schema that specifies all the reusable Business
Information Entities (expressed as XML elements);
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— The message is constructed by using these BIE’s;
— Each BIE (e.g. DocumentCurrencyCode) is based on a type with a similar name (e.g.
DocumentCurrencyCodeType);
— Each type is based on one of the UBL “Unqualified Data Types” (e.g. CodeType);
— Each Unqualified Data Type is based on one of the Core Component Types (ccts:CodeType).
In the EN, each element is based on one of the seven specified ‘semantic data types’: Amount, Unit price
amount, Quantity, Percentage, Identifier, Code, Date, Text, and Binary object. Some of these datatypes
have attributes. In UBL, the “Unqualified Data Types” also have attributes, comparable with the
datatypes in the EN.
When making a mapping from the EN to UBL, datatypes and their attributes (if applicable) have to be
taken into consideration. For each element in the EN, it should be clear where to map the contents of
the element, but also how to map the attributes. In most cases, an element from the EN with a specific
datatype (e.g. a Code) is mapped to an element in UBL that has a comparable datatype (e.g. CodeType).
There are however some exceptions. The table below shows what datatype mappings occur in the UBL
mapping, and how often they occur
Table 1 — UBL data types
From (EN) To (UBL) #
Amount (A) AmountType (A) 46
Code (C) CodeType (C) 17
Code (C) IdentifierType (I) 4
Code (C) TextType (T) 1
Date (D) DateType (D) 8
Identifier (I) IdentifierType (I) 27
Identifier (I) CodeType (C) 1
Percent (P) PercentType (P) 4
NumericType
Percent (P) 4
(Nb)
Quantity (Q) QuantityType (Q) 2
Text (T) TextType (T) 32
Text (T) NameType (N) 25
Text (T) IdentifierType (I) 4
Unit Price
AmountType (A) 3
Amount (U)
Binary Object BinaryObjectType
1
(B) (B)
Document
Reference IdentifierType (I) 10
Identitifier (O)
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From (EN) To (UBL) #
Attribute (S) Identifier (I) 14
Attribute (S) Code (C) 1
Attribute (S) Text (T) 1
Only two datatypes in the EN have attributes. For these datatypes the mapping is straight-forward:
simply put the value in the XML element in UBL. For the datatypes that do have attributes (italic in the
table above), a mapping is made to the relevant datatype (attributes) in UBL. The attributes marked in
bold are mandatory.
These mappings are presented below.
Table 2 — UBL attributes
EN UBL
Amount AmountType
   currencyID
Unit Price Amount AmountType
   currencyID
Quantity QuantityType
Percentage PercentageType
Code CodeType
Identifier IdentifierType
 Scheme identifier  schemeID
 Scheme version identifier  schemeVersionID
Binary Object BinaryObjectType
 Mime Code  mimeCode
 Filename  filename
The amount data type in UBL has a mandatory attribute called currencyID. This attribute is used to
define the currency of the amount. In the EN, the currency of the amount is defined as a single business
term, the BT-5 and defines that only one currency shall be used in the Invoice except for the Total VAT
amount in accounting currency (BT-111) in accordance with article 230 of Directive 2006/112/EC on
VAT. In consequence, every currencyID attribute in the UBL AmountType elements shall map to the BT-
5 Invoice currency code except for the currencyID in /Invoice/cac:TaxTotal/cbc:TaxAmount that can
mapped to BT-5 or to BT-6 if exists.
The EN 16931-1 semantic data model uses semantic data types that consist of more than one
information entity. For instance with the Identifier data type it is possible to accompany the content
with a corresponding Scheme identifier. The EN 16931-1 does not apply unique identifiers to those
additional entities. In order to clearly identify those components in the following syntax mapping, those
additional entities are numbered by adding a dash and an additional number to the original ID. For
example the Scheme identifier that corresponds to the Buyer identifier (BT-46) gets the unique ID BT-
46-1. As UN/CEFACT XML fully supports the codelists referenced by the Semantic Data Model (SDM)
the corresponding codes to the semantic requirements of the latest published lists can be used without
any additional mapping.
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4.3 Mapping the Invoice model
Table 3 — Semantic model to UBL invoice syntax elements mapping (normative)
ID BT Desc. Path Match Rules
BT-1 1 1.1 Invoice A unique I /Invoice/cbc:ID I 1.1
number identification of the
Invoice.
BT-2 1 1.1 Invoice issue The date when the D /Invoice/cbc:IssueDate D 1.1
date Invoice was issued.
BT-3 1 1.1 Invoice type A code specifying the C /Invoice/cbc:InvoiceTypeCode C 0.1 CAR-2
code functional type of the
Invoice.
BT-5 1 1.1 Invoice The currency in which C /Invoice/cbc:DocumentCurrencyCode C 0.1 CAR-2
currency all Invoice amounts
code are given, except for
the Total VAT amount
in accounting
currency.
BT-6 1 0.1 VAT The currency used for C /Invoice/cbc:TaxCurrencyCode C 0.1 SEM-2
accounting VAT accounting and
currency reporting purposes as
code accepted or required
in the country of the
Seller.
9

Level
Card.
DT
Type
Card.

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ID BT Desc. Path Match Rules
BT-7 1 0.1 Value added The date when the D /Invoice/cbc:TaxPointDate D 0.1 SEM-2
tax point VAT becomes
date accountable for the
Seller and for the
Buyer in so far as that
date can be
determined and
differs from the date
of issue of the invoice,
according to the VAT
directive.
BT-8 1 0.1 Value added The code of the date C /Invoice/cac:InvoicePeriod/cbc:Description C 0.1 SEM-2
tax point when the VAT Code
date code becomes accountable
for the Seller and for
the Buyer.
BT-9 1 0.1 Payment due The date when the D /Invoice/cbc:DueDate D 0.1
date payment is due.
BT-10 1 0.1 Buyer An identifier assigned T /Invoice/cbc:BuyerReference T 0.1
reference by the Buyer used for
internal routing
purposes.
BT-11 1 0.1 Project The identification of O /Invoice/cac:ProjectReference/cbc:ID I 0.n CAR-3
reference the project the invoice
refers to.
BT-12 1 0.1 Contract The identification of a O /Invoice/cac:ContractDocumentReference/c I 0.n CAR-3
reference contract. bc:ID
10

Level
Card.
DT
Type
Card.

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ID BT Desc. Path Match Rules
BT-13 1 0.1 Purchase An identifier of a O /Invoice/cac:OrderReference/cbc:ID I 0.1
order referenced purchase
reference order, issued by the
Buyer.
BT-14 1 0.1 Sales order An identifier of a O /Invoice/cac:OrderReference/cbc:SalesOrde I 0.1
reference referenced sales rID
order, issued by the
Seller.
BT-15 1 0.1 Receiving An identifier of a O /Invoice/cac:ReceiptDocumentReference/cb I 0.n CAR-3
advice referenced receiving c:ID
reference advice.
BT-16 1 0.1 Despatch An identifier of a O /Invoice/cac:DespatchDocumentReference/c I 0.n CAR-3
advice referenced despatch bc:ID
reference advice.
BT-17 1 0.1 Tender or lot The identification of O /Invoice/cac:OriginatorDocumentReference I 0.n CAR-3
reference the call for tender or /cbc:ID
lot the invoice relates
to.
BT-18 1 0.1 Invoiced The identification of I /Invoice/cac:AdditionalDocumentReference I 0.n CAR-3 with
object the call for tender or /cbc:ID cbc:DocumentTy
identifier lot the invoice relates peCode=130
to.
BT- 2 0.1 Scheme The identification S /Invoice/cac:AdditionalDocumentReference I 0.1  Code list UNTDID
18-1 identifier scheme identifier of /cbc:ID/@schemeID 1153
the Invoiced object
identifier.
11

Level
Card.
DT
Type
Card.

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ID BT Desc. Path Match Rules
BT-19 1 0.1 Buyer A textual value that T /Invoice/cbc:AccountingCost T 0.1
accounting specifies where to
reference book the relevant
data into the Buyer's
financial accounts.
BT-20 1 0.1 Payment A textual description T /Invoice/cac:PaymentTerms/cbc:Note T 0.n CAR-3
terms of the payment terms
that apply to the
amount due for
payment (Including
description of
possible penalties).
BG-1 1 0.n INVOICE A group of business
NOTE terms providing
textual notes that are
relevant for the
invoice, together with
an indication of the
note subject.
BT-21 2 0.1 Invoice note The subject of the C /Invoice/cbc:Note T 0.n SYN-2, Use #subject
subject code following textual note. SEM-2 code#
Code list UNTDID
4451
BT-22 2 1.1 Invoice note A textual note that T /Invoice/cbc:Note T 0.n
gives unstructured
information that is
relevant to the
Invoice as a whole.
BG-2 1 1.1 PROCESS A group of business
CONTROL terms providing
information on the
12

Level
Card.
DT
Type
Card.

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ID BT Desc. Path Match Rules
business process and
rules applicable to the
BT-23  0.1 Business Identifies the business T /Invoice/cbc:ProfileID I 0.1
process type process context in
which the transaction
appears, to
enable the Buyer to
process the Invoice in
an appropriate way.
BT-24 2 1.1 Specification An identification of I /Invoice/cbc:CustomizationID I 0.1 CAR-2
identifier the specification
containing the total
set of rules regarding
semantic content,
cardinalities and
business rules to
which the data
contained in the
instance document
conforms.
BG-3 1 0.n PRECEDING A group of business  /Invoice/cac:BillingReference/cac:InvoiceDo 0.n CAR-3
INVOICE terms providing cumentReference
REFERENCE information on one or
more preceding
Invoices.
BT-25 2 1.1 Preceding The identification of O /Invoice/cac:BillingReference/cac:InvoiceDo I 1.1
Invoice an Invoice that was cumentReference/cbc:ID
number previously sent by the
Seller.
13

Level
Card.
DT
Type
Card.

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ID BT Desc. Path Match Rules
BT-26 2 0.1 Preceding The date when the D /Invoice/cac:BillingReference/cac:InvoiceDo D 0.1
Invoice issue Preceding Invoice was cumentReference/cbc:IssueDate
date issued.
BG-5 1 1.1 SELLER A group of business  /Invoice/cac:AccountingSupplierParty  1.1
terms providing
information about the
Seller.
BT-27 2 1.1 Seller name The full formal name T /Invoice/cac:AccountingSupplierParty/cac:P N 0.n CAR-2,
by which the Seller is arty/cac:PartyLegalEntity/cbc:RegistrationN CAR-3

registered in the ame
national registry of
legal entities or as a
Taxable person or
otherwise trades as a
person or persons.
BT-28 2 0.1 Seller trading A name by which the T /Invoice/cac:AccountingSupplierParty/cac:P N 0.n CAR-3
name Seller is known, other arty/cac:PartyName/cbc:Name

than Seller name (also
known as Business
name).
BT-29 2 0.n Seller An identification of I /Invoice/cac:AccountingSupplierParty/cac:P I 0.n CAR-3
identifier the Seller. arty/cac:PartyIdentification/cbc:ID

BT- 3 0.1 Seller Th
...

SLOVENSKI STANDARD
SIST-TS CEN/TS 16931-3-2:2018
01-januar-2018
(OHNWURQVNRL]GDMDQMHUDþXQRYGHO6LQWDNVDSRYH]DY]DUDþXQLQGREURSLVY
VNODGX],62,(& /%0
Electronic invoicing - Part 3-2: Syntax binding for ISO/IEC 19845 (UBL 2.1) invoice and
credit note
Elektronische Rechnungsstellung - Teil 3-2: Umsetzung in die Syntax ISO/IEC 19845
(UBL 2.1) Rechnung und Gutschriftsanzeige
Facturation électronique - Partie 3-2 : Correspondance syntaxique pour les factures et
les avoirs utilisant l'ISO/IEC 19845 (UBL 2.1)
Ta slovenski standard je istoveten z: CEN/TS 16931-3-2:2017
ICS:
35.240.63 Uporabniške rešitve IT v IT applications in trade
trgovini
SIST-TS CEN/TS 16931-3-2:2018 en,fr,de
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.

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SIST-TS CEN/TS 16931-3-2:2018

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SIST-TS CEN/TS 16931-3-2:2018


CEN/TS 16931-3-2
TECHNICAL SPECIFICATION

SPÉCIFICATION TECHNIQUE

October 2017
TECHNISCHE SPEZIFIKATION
ICS 35.240.20; 35.240.63
English Version

Electronic invoicing - Part 3-2: Syntax binding for ISO/IEC
19845 (UBL 2.1) invoice and credit note
Facturation électronique - Partie 3-2 : Correspondance Elektronische Rechnungsstellung - Teil 3-2: Umsetzung
syntaxique pour les factures et les avoirs utilisant in die Syntax ISO/IEC 19845 (UBL 2.1) Rechnung und
l'ISO/IEC 19845 (UBL 2.1) Gutschriftsanzeige
This Technical Specification (CEN/TS) was approved by CEN on 30 July 2017 for provisional application.

The period of validity of this CEN/TS is limited initially to three years. After two years the members of CEN will be requested to
submit their comments, particularly on the question whether the CEN/TS can be converted into a European Standard.

CEN members are required to announce the existence of this CEN/TS in the same way as for an EN and to make the CEN/TS
available promptly at national level in an appropriate form. It is permissible to keep conflicting national standards in force (in
parallel to the CEN/TS) until the final decision about the possible conversion of the CEN/TS into an EN is reached.

CEN members are the national standards bodies of Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia,
Finland, Former Yugoslav Republic of Macedonia, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania,
Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland,
Turkey and United Kingdom.





EUROPEAN COMMITTEE FOR STANDARDIZATION
COMITÉ EUROPÉEN DE NORMALISATION

EUROPÄISCHES KOMITEE FÜR NORMUNG

CEN-CENELEC Management Centre: Avenue Marnix 17, B-1000 Brussels
© 2017 CEN All rights of exploitation in any form and by any means reserved Ref. No. CEN/TS 16931-3-2:2017 E
worldwide for CEN national Members.

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Contents Page
European foreword . 3
Introduction . 4
1 Scope . 5
2 Normative references . 5
3 Terms and definitions . 5
4 Syntax binding to UBL 2.1 . 6
4.1 Introduction . 6
4.2 Data types . 6
4.3 Mapping the Invoice model . 9
4.4 Mapping the Credit Note model . 76
4.5 Validation artefacts . 137
5 Mismatches . 137
5.1 Semantic level . 137
5.2 Structural level . 137
5.3 Cardinality level . 137
5.4 Syntactical level . 138
Annex A (informative) Examples . 139
A.1 Introduction . 139
A.2 Invoice with multiple line items . 139
A.3 IT equipment . 158
A.4 Subscription . 177
A.5 Domestic payment . 182
A.6 Maximum content . 189
A.7 Minimum content . 203
A.8 Taxes . 209
A.9 Electricity . 215
A.10 Licenses. 235
Bibliography . 240

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European foreword
This document (CEN/TS 16931-3-2:2017) has been prepared by Technical Committee CEN/TC 434
“Electronic invoicing”, the secretariat of which is held by NEN.
Attention is drawn to the possibility that some of the elements of this document may be the subject of
patent rights. CEN shall not be held responsible for identifying any or all such patent rights.
This document has been prepared under a mandate given to CEN by the European Commission and the
European Free Trade Association, and supports essential requirements of EU Directive 2014/55/EU.
This document is part of a set of documents, consisting of:
— EN 16931-1:2017 Electronic invoicing - Part 1: Semantic data model of the core elements of an
electronic invoice
— CEN/TS 16931-2:2017, Electronic invoicing - Part 2: List of syntaxes that comply with EN 16931-1
— CEN/TS 16931-3-1:2017, Electronic invoicing - Part 3 - 1: Methodology for syntax bindings of the
core elements of an electronic invoice
— CEN/TS 16931-3-2:2017, Electronic invoicing - Part 3 - 2: Syntax binding for ISO/IEC 19845
(UBL 2.1) invoice and credit note
— CEN/TS 16931-3-3:2017, Electronic invoicing - Part 3 - 3: Syntax binding for UN/CEFACT XML
Cross Industry Invoice D16B
— CEN/TS 16931-3-4:2017, Electronic invoicing - Part 3 - 4: Syntax binding for UN/EDIFACT
INVOIC D16B
— CEN/TR 16931-4:2017, Electronic invoicing - Part 4: Guidelines on interoperability of electronic
invoices at the transmission level
— CEN/TR 16931-5:2017, Electronic invoicing - Part 5: Guidelines on the use of sector or country
extensions in conjunction with EN 16931-1, including a methodology to be applied in the real
environment
— CEN/TR 16931-6:2017, Electronic invoicing - Part 6: Result of the test of the European standard
with respect to its practical application for an end user - Testing methodology
According to the CEN/CENELEC Internal Regulations, the national standards organisations of the
following countries are bound to announce this Technical Specification: Austria, Belgium, Bulgaria,
Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, Former Yugoslav Republic of Macedonia,
France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta,
Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, Switzerland,
Turkey and the United Kingdom.
3

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Introduction
The European Commission estimates that “The mass adoption of e-invoicing within the EU would lead
to significant economic benefits and it is estimated that moving from paper to e-invoices will generate
1
. Based on this recognition “The Commission
savings of around EUR 240 billion over a six-year period”
wants to see e-invoicing become the predominant method of invoicing by 2020 in Europe.”
As a means to achieve this goal, Directive 2014/55/EU [1] on electronic invoicing in public
procurement aims at facilitating the use of electronic invoices by economic operators when supplying
goods, works and services to the public administration (B2G), as well as the support for trading
between economic operators themselves (B2B). In particular, it sets out the legal framework for the
establishment and adoption of a European standard (EN) for the semantic data model of the core
elements of an electronic invoice (EN 16931-1).
In line with Directive 2014/55/EU [1], and after publication of the reference to EN 16931-1 in the
Oficial Journal of the European Union, all contracting public authorities and contracting entities in the
EU will be obliged to receive and process an e-invoice as long as:
— it is in conformance with the semantic content as described in EN 16931:1;
— it is represented in any of the syntaxes identified in CEN/TS 16931-2, in accordance with the
request referred to in paragraph 1 of article 3 of the Directive 2014/55/EU;
— it is in conformance with the appropriate mapping defined in the applicable subpart of
CEN/TS 16931-3.
The semantic data model of the core elements of an electronic invoice – the core invoice model – as
described in EN 16931-1 is based on the proposition that a limited, but sufficient set of information
elements can be defined that supports generally applicable invoice-related functionalities.
This CEN Technical Specification CEN/TS 16931-3-2 defines the binding of the core elements of the
invoice to ISO/IEC 19845 (UBL 2.1). Other subparts of this CEN Technical Specifications define the
binding method (CEN/TS 16931-3-1) and map the core invoice model to other syntaxes such as
UN/CEFACT XML (CEN/TS 16931-3-3) and ISO/IEC 9735 (UN/EDIFACT) (CEN/TS 16931-3-4).
By ensuring interoperability of electronic invoices, the European standard and its ancillary European
standardization deliverables will serve to remove market barriers and obstacles to trade deriving from
the existence of different national rules and standards – and thus contribute to the goals set by the
European Commission.

1
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2010:0712:FIN:en:PDF.
4

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1 Scope
This CEN Technical Specification (TS) specifies the mapping between the semantic model of an
electronic invoice, included in EN 16931-1 and the UBL 2.1 syntax (ISO/IEC 19845). For each element in
the semantic model (including sub-elements or supplementary components such as Identification
scheme identifiers) it is defined which element in the syntax is to be used to contain its information
contents. Any mismatches between semantics, format, cardinality or structure are indicated.
2 Normative references
The following documents, in whole or in part, are normatively referenced in this document and are
indispensable for its application. For dated references, only the edition cited applies. For undated
references, the latest edition of the referenced document (including any amendments) applies.
EN 16931-1, Electronic invoicing - Part 1: Semantic data model of the core elements of an electronic
invoice
ISO/IEC 19845, Information technology — Universal business language version 2.1 (UBL v2.1)
3 Terms and definitions
For the purposes of this document, the following terms and definitions apply.
3.1
electronic invoice
invoice that has been issued, transmitted and received in a structured electronic format which allows
for its automatic and electronic processing
[SOURCE Directive 2014/55/EU [i.1]]
3.2
semantic data model
structured set of logically interrelated information elements
3.3
information element
semantic concept that can be defined independent of any particular representation in a syntax
3.4
syntax
machine-readable language or dialect used to represent the information elements contained in an
electronic document (e.g. an electronic invoice)
3.5
business term
label assigned to a given information element which is used as a primary reference
3.6
core invoice model
semantic data model of the Core elements of an electronic invoice
5

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3.7
core elements of an electronic invoice
set of essential information elements that an electronic invoice may contain in order to enable cross-
border interoperability, including the necessary information to ensure legal compliance
3.8
identifier
character string used to establish the identity of, and distinguish uniquely, one instance of an object
within an identification scheme from all other objects within the same scheme
Note 1 to entry: An identifier may be a word, number, letter, symbol, or any combination of those.
3.9
identification scheme
collection of identifiers applicable for a given type of object governed under a common set of rules
4 Syntax binding to UBL 2.1
4.1 Introduction
The Universal Business Language (UBL) is developed by the OASIS open standards consortium. OASIS is
a non-profit, international consortium that drives the development, convergence and adoption of open
standards for the global information society.
UBL is designed to provide a universally understood and recognized syntax for legally binding business
documents and to operate within a standard business framework such as ISO 15000 (ebXML) to
provide a complete, standards-based infrastructure that can extend the benefits of existing EDI systems
to businesses of all sizes. UBL is freely available to everyone without legal encumbrance or licensing
fees.
UBL is widely used around the world for procurement (e.g. ordering and electronic invoicing), sourcing
(e.g. tendering and catalogues), replenishment (e.g. managed inventory) and transportation and
logistics (e.g. waybills, forwarding instructions, and intermodal freight management). UBL provides the
standards for the PEPPOL (Pan European eProcurement Online) network and public procurement
initiatives in Austria, Belgium, Czech Republic, Denmark, Finland, France, Germany, Greece, Iceland,
Ireland, Italy, Netherlands, Norway, Spain, Sweden, and UK (NHS).
Version 2.1 of UBL has been approved for release as an ISO and IEC International Standard, and given
the designation ‘ISO/IEC 19845:2015’.
UBL schemas are modular, reusable, and extensible in XML-aware ways. As the first standard
implementation of ebXML Core Components Technical Specification 2.01, the UBL Library is based on a
conceptual model of information components known as Business Information Entities (BIEs). These
components are assembled into specific document models such as invoice and order. These document
models are then transformed in accordance with UBL Naming and Design Rules into W3C XSD schema
syntax. This approach facilitates the creation of UBL-based document types beyond those specified in
this release.
4.2 Data types
As stated, UBL messages are constructed using reusable Business Information Entities. The (data)
typing mechanism in UBL also relies heavily on reuse of generic components, both within UBL, but also
on the Core Component Technical Specification. Typically this has the following structure:
— The message specification (the invoice XSD) imports schema that specifies all the reusable Business
Information Entities (expressed as XML elements);
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— The message is constructed by using these BIE’s;
— Each BIE (e.g. DocumentCurrencyCode) is based on a type with a similar name (e.g.
DocumentCurrencyCodeType);
— Each type is based on one of the UBL “Unqualified Data Types” (e.g. CodeType);
— Each Unqualified Data Type is based on one of the Core Component Types (ccts:CodeType).
In the EN, each element is based on one of the seven specified ‘semantic data types’: Amount, Unit price
amount, Quantity, Percentage, Identifier, Code, Date, Text, and Binary object. Some of these datatypes
have attributes. In UBL, the “Unqualified Data Types” also have attributes, comparable with the
datatypes in the EN.
When making a mapping from the EN to UBL, datatypes and their attributes (if applicable) have to be
taken into consideration. For each element in the EN, it should be clear where to map the contents of
the element, but also how to map the attributes. In most cases, an element from the EN with a specific
datatype (e.g. a Code) is mapped to an element in UBL that has a comparable datatype (e.g. CodeType).
There are however some exceptions. The table below shows what datatype mappings occur in the UBL
mapping, and how often they occur
Table 1 — UBL data types
From (EN) To (UBL) #
Amount (A) AmountType (A) 46
Code (C) CodeType (C) 17
Code (C) IdentifierType (I) 4
Code (C) TextType (T) 1
Date (D) DateType (D) 8
Identifier (I) IdentifierType (I) 27
Identifier (I) CodeType (C) 1
Percent (P) PercentType (P) 4
NumericType
Percent (P) 4
(Nb)
Quantity (Q) QuantityType (Q) 2
Text (T) TextType (T) 32
Text (T) NameType (N) 25
Text (T) IdentifierType (I) 4
Unit Price
AmountType (A) 3
Amount (U)
Binary Object BinaryObjectType
1
(B) (B)
Document
Reference IdentifierType (I) 10
Identitifier (O)
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From (EN) To (UBL) #
Attribute (S) Identifier (I) 14
Attribute (S) Code (C) 1
Attribute (S) Text (T) 1
Only two datatypes in the EN have attributes. For these datatypes the mapping is straight-forward:
simply put the value in the XML element in UBL. For the datatypes that do have attributes (italic in the
table above), a mapping is made to the relevant datatype (attributes) in UBL. The attributes marked in
bold are mandatory.
These mappings are presented below.
Table 2 — UBL attributes
EN UBL
Amount AmountType
   currencyID
Unit Price Amount AmountType
   currencyID
Quantity QuantityType
Percentage PercentageType
Code CodeType
Identifier IdentifierType
 Scheme identifier  schemeID
 Scheme version identifier  schemeVersionID
Binary Object BinaryObjectType
 Mime Code  mimeCode
 Filename  filename
The amount data type in UBL has a mandatory attribute called currencyID. This attribute is used to
define the currency of the amount. In the EN, the currency of the amount is defined as a single business
term, the BT-5 and defines that only one currency shall be used in the Invoice except for the Total VAT
amount in accounting currency (BT-111) in accordance with article 230 of Directive 2006/112/EC on
VAT. In consequence, every currencyID attribute in the UBL AmountType elements shall map to the BT-
5 Invoice currency code except for the currencyID in /Invoice/cac:TaxTotal/cbc:TaxAmount that can
mapped to BT-5 or to BT-6 if exists.
The EN 16931-1 semantic data model uses semantic data types that consist of more than one
information entity. For instance with the Identifier data type it is possible to accompany the content
with a corresponding Scheme identifier. The EN 16931-1 does not apply unique identifiers to those
additional entities. In order to clearly identify those components in the following syntax mapping, those
additional entities are numbered by adding a dash and an additional number to the original ID. For
example the Scheme identifier that corresponds to the Buyer identifier (BT-46) gets the unique ID BT-
46-1. As UN/CEFACT XML fully supports the codelists referenced by the Semantic Data Model (SDM)
the corresponding codes to the semantic requirements of the latest published lists can be used without
any additional mapping.
8

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4.3 Mapping the Invoice model
Table 3 — Semantic model to UBL invoice syntax elements mapping (normative)
ID BT Desc. Path Match Rules
BT-1 1 1.1 Invoice A unique I /Invoice/cbc:ID I 1.1
number identification of the
Invoice.
BT-2 1 1.1 Invoice issue The date when the D /Invoice/cbc:IssueDate D 1.1
date Invoice was issued.
BT-3 1 1.1 Invoice type A code specifying the C /Invoice/cbc:InvoiceTypeCode C 0.1 CAR-2
code functional type of the
Invoice.
BT-5 1 1.1 Invoice The currency in which C /Invoice/cbc:DocumentCurrencyCode C 0.1 CAR-2
currency all Invoice amounts
code are given, except for
the Total VAT amount
in accounting
currency.
BT-6 1 0.1 VAT The currency used for C /Invoice/cbc:TaxCurrencyCode C 0.1 SEM-2
accounting VAT accounting and
currency reporting purposes as
code accepted or required
in the country of the
Seller.
9

Level
Card.
DT
Type
Card.

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ID BT Desc. Path Match Rules
BT-7 1 0.1 Value added The date when the D /Invoice/cbc:TaxPointDate D 0.1 SEM-2
tax point VAT becomes
date accountable for the
Seller and for the
Buyer in so far as that
date can be
determined and
differs from the date
of issue of the invoice,
according to the VAT
directive.
BT-8 1 0.1 Value added The code of the date C /Invoice/cac:InvoicePeriod/cbc:Description C 0.1 SEM-2
tax point when the VAT Code
date code becomes accountable
for the Seller and for
the Buyer.
BT-9 1 0.1 Payment due The date when the D /Invoice/cbc:DueDate D 0.1
date payment is due.
BT-10 1 0.1 Buyer An identifier assigned T /Invoice/cbc:BuyerReference T 0.1
reference by the Buyer used for
internal routing
purposes.
BT-11 1 0.1 Project The identification of O /Invoice/cac:ProjectReference/cbc:ID I 0.n CAR-3
reference the project the invoice
refers to.
BT-12 1 0.1 Contract The identification of a O /Invoice/cac:ContractDocumentReference/c I 0.n CAR-3
reference contract. bc:ID
10

Level
Card.
DT
Type
Card.

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ID BT Desc. Path Match Rules
BT-13 1 0.1 Purchase An identifier of a O /Invoice/cac:OrderReference/cbc:ID I 0.1
order referenced purchase
reference order, issued by the
Buyer.
BT-14 1 0.1 Sales order An identifier of a O /Invoice/cac:OrderReference/cbc:SalesOrde I 0.1
reference referenced sales rID
order, issued by the
Seller.
BT-15 1 0.1 Receiving An identifier of a O /Invoice/cac:ReceiptDocumentReference/cb I 0.n CAR-3
advice referenced receiving c:ID
reference advice.
BT-16 1 0.1 Despatch An identifier of a O /Invoice/cac:DespatchDocumentReference/c I 0.n CAR-3
advice referenced despatch bc:ID
reference advice.
BT-17 1 0.1 Tender or lot The identification of O /Invoice/cac:OriginatorDocumentReference I 0.n CAR-3
reference the call for tender or /cbc:ID
lot the invoice relates
to.
BT-18 1 0.1 Invoiced The identification of I /Invoice/cac:AdditionalDocumentReference I 0.n CAR-3 with
object the call for tender or /cbc:ID cbc:DocumentTy
identifier lot the invoice relates peCode=130
to.
BT- 2 0.1 Scheme The identification S /Invoice/cac:AdditionalDocumentReference I 0.1  Code list UNTDID
18-1 identifier scheme identifier of /cbc:ID/@schemeID 1153
the Invoiced object
identifier.
11

Level
Card.
DT
Type
Card.

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ID BT Desc. Path Match Rules
BT-19 1 0.1 Buyer A textual value that T /Invoice/cbc:AccountingCost T 0.1
accounting specifies where to
reference book the relevant
data into the Buyer's
financial accounts.
BT-20 1 0.1 Payment A textual description T /Invoice/cac:PaymentTerms/cbc:Note T 0.n CAR-3
terms of the payment terms
that apply to the
amount due for
payment (Including
description of
possible penalties).
BG-1 1 0.n INVOICE A group of business
NOTE terms providing
textual notes that are
relevant for the
invoice, together with
an indication of the
note subject.
BT-21 2 0.1 Invoice note The subject of the C /Invoice/cbc:Note T 0.n SYN-2, Use #subject
subject code following textual note. SEM-2 code#
Code list UNTDID
4451
BT-22 2 1.1 Invoice note A textual note that T /Invoice/cbc:Note T 0.n
gives unstructured
information that is
relevant to the
Invoice as a whole.
BG-2 1 1.1 PROCESS A group of business
CONTROL terms providing
information on the
12

Level
Card.
DT
Type
Card.

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ID BT Desc. Path Match Rules
business process and
rules applicable to the
BT-23  0.1 Business Identifies the business T /Invoice/cbc:ProfileID I 0.1
process type process context in
which the transaction
appears, to
enable the Buyer to
process the Invoice in
an appropriate way.
BT-24 2 1.1 Specification An identification of I /Invoice/cbc:CustomizationID I 0.1 CAR-2
identifier the specification
containing the total
set of rules regarding
semantic content,
cardinalities and
business rules to
which the data
contained in the
instance document
conforms.
BG-3 1 0.n PRECEDING A group of business  /Invoice/cac:BillingReference/cac:InvoiceDo 0.n CAR-3
INVOICE terms providing cumentReference
REFERENCE information on one or
more preceding
Invoices.
BT-25 2 1.1 Preceding The identification of O /Invoice/cac:BillingReference/cac:InvoiceDo I 1.1
Invoice an Invoice that was cumentReference/cbc:ID
number previously sent by the
Seller.
13

Level
Card.
DT
Type
Card.

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ID BT Desc. Path Match Rules
BT-26 2 0.1 Preceding The date when the D /Invoice/cac:BillingReference/cac:InvoiceDo D 0.1
Invoice issue Preceding Invoice was cumentReference/cbc:IssueDate
date issued.
BG-5 1 1.1 SELLER A group of business  /Invoice/cac:AccountingSupplierParty  1.1
terms providing
information about the
Seller.
BT-27 2 1.1 Seller name The full formal name T /Invoice/cac:AccountingSupplierParty/cac:P N 0.n CAR-2,
by which the Seller is arty/cac:PartyLegalEntity/cbc:RegistrationN CAR-3

registered in the ame
national registry of
legal entities or as a
Taxable person or
otherwise trades as a
person or persons.
BT-28 2 0.1 Seller trading A name by which the T /Invoice/cac:AccountingSupplierParty/cac:P N 0.n CAR-3
name Seller is known, other arty/cac:PartyName/cbc:Name

than Seller name (also
known as Business
name).
BT-29 2 0.n Seller An identification of I /Invoice/cac:AccountingSupplierParty/cac:P I 0.n CAR-3
identifier the Seller. arty/cac:PartyIdentification/cbc:ID

BT- 3 0.1 Seller The identification S /Invoice/cac:AccountingSupplierParty/cac:P
...

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